TREASURY STOCK Definition

Bookmark and Share

TREASURY STOCK is stock reacquired by the issuing company and available for retirement or resale. It is issued but not outstanding. It cannot be voted and it pays or accrues no dividends. It is not included in any of the ratios measuring values per common share. The presence of treasury stock/shares and a history of stock buyback are indicators that the firm has a sustainable competitive advantage.

Learn new Accounting Terms

CONVERTIBLE CURRENCY is any national currency that can be easily exchanged for that of another country.

DEFERRED REVENUE see DEFERRED INCOME.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.